The Effect of the Fraud Triangle on Academic Fraud in Accounting Students
Abstract
This study aims to determine the effect of pressure, opportunity, and rationalization on academic fraud in accounting students at the University of West Sulawesi. The population in this study consisted of 462 accounting students, and the sample in this study consisted of 82 respondents with the sampling process carried out by the Slovin method. The data collection method in this research is using a questionnaire, and the data analysis method used is multiple regression analysis with the stages of testing to be carried out, namely descriptive statistical tests, data quality tests consisting of (validity test, reliability test), assumption test definitive test consisting of (normality test, multicollinearity test, heteroscedasticity test) and hypothesis testing which was carried out through partial regression test (t-test) and simultaneous test (F-test). This study indicates that simultaneously, pressure, opportunity, and rationalization together have a positive and significant effect on academic fraud in accounting students at the University of West Sulawesi. However, partially, pressure has no insignificant impact on the academic fraud of accounting students at the University of West Sulawesi. In contrast, opportunity and rationalization positively and significantly affect academic fraud in accounting students at the University of West Sulawesi.
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